Offered by Department of Accounting/Finance
College of Business and Technology
ACCT Courses
- ACCT 801 - Financial Accounting and Corporate Finance - 3 hours
- This course introduces the student to the structure and usefulness of corporate financial statements and to the functions of
corporate finance.
- ACCT 803 - Independent Study of Business - 1-3 hours
- Students work individually in selecting and developing teaching projects or research studies that are of particular
interest and significance to them.
- ACCT 812/812P - Employment Law - 3 hours
- A study of the law governing the employment relationship. Topics covered include employment discrimination (race,
gender, sexual harassment, pregnancy, national origin, age, disability), affirmative action, hiring, testing and
promotion practices and procedures, employee privacy, OSHA, ERISA, Fair Labor Standards Act, employment at will,
wrongful discharge, and current topics in the field of employment law.
- ACCT 813P - Entrepreneurial Law - 3 hours
- A study of the legal issues faced by entrepreneurs and new ventures including choosing a business entity, franchising, contracts
and non-compete agreements, leases, e-commerce, intellectual property, operational liabilities and insurance, and going public.
- ACCT 851/851P - Tax Accounting - 3 hours
- Background of income tax law and acquaintanceship with individual income tax law, regulations and filing procedures for
individuals.
- ACCT 852/852P - Advanced Tax Accounting - 3 hours
- Prereq: ACCT 451* or ACCT 851/851P
Taxation of partnerships, corporations, and advanced topics in individual income taxation.
- ACCT 853/853P - Advanced Accounting I - 3 hours
- Prereq: ACCT 350*
Special accounting topics relating primarily to the preparation of consolidated financial statements for accounting
entities in a parent subsidiary relationship. Other topics include branch accounting, interim reporting and segmental
data, and the Securities and Exchange Commission.
ACCT 351* is a recommended prerequisite.
- ACCT 858 - Managerial Accounting Systems - 3 hours
- An analytical investigation and discussion of the adaptation of financial accounting data for internal management
purposes. Focus will be on four essential aspects of reporting accounting data: cost determination, cost control,
performance evaluation, and financial information for planning and special decisions.
- ACCT 860 - Accounting/Finance Seminar - 3 hours
- This course examines the latest standards and literature in financial accounting. Students will become familiar with and
understand the most recent and pressing financial accounting issues.
- ACCT 863 - Advanced Accounting Information Systems - 3 hours
- Prereq: ACCT 391*
This course provides an in-depth analysis of accounting information systems, including the flow of data from source
documents through the accounting cycle into reports for decision makers.
- ACCT 865/865P - Governmental/Non-Profit Accounting - 3 hours
- Prereq: ACCT 351*
Accounting and financial reporting for local governments, colleges, and universities, health care organizations,
voluntary health and welfare organizations, and certain other nonprofit organizations.
- ACCT 870/870P - Auditing - 3 hours
- Prereq: ACCT 350*
Duties and responsibilities of auditors, how to conduct audits, preparation of audit reports and special auditing
problems. ACCT 351* is a
recommended prerequisite.
- ACCT 871/871P - Advanced Auditing - 3 hours
- Prereq: ACCT 470* or ACCT 870/870P*
The practical application of auditing standards and procedures, and procedures in examining financial statements and
verifying underlying data. A practice set is required.
- ACCT 899 - Accounting Topics - 3 hours
- In-depth coverage of selected problems and topics of current interest. Course consists of class discussion and special
projects. Topics vary each semester depending on instructor and current issues.
* This course is the immediate prerequisite. Other preparation is
required prior to this immediate prerequisite.
